Share repurchase

A Share Repurchase, or buyback, involves a company buying back its issued shares from shareholders, including investors and employees.

Here's how to record a repurchase:

  1. Navigate to the 'Share Transactions' screen.

  2. Select the 3-dot menu on the desired transaction and choose 'Repurchase'.

In the Repurchase Shares screen, fill in the following details:

  • Shares Repurchased: Enter the number of shares to repurchase.

  • Repurchase Price: Enter the price per share paid for repurchase.

  • Repurchase Date: Enter the date of repurchase.

  • Return Shares To: Select where repurchased shares are returned (e.g., Return to Plan for Options and Restricted Stock).

  • Apply Vesting to Repurchase Surplus: Check to apply a vesting schedule to remaining shares. Enter vesting details and edit tranches if needed.

  • Documents: Upload related documents for admin and participant view. These will be added to the repurchased transaction.

  • Comments: Add internal notes (visible to Administrator only).

After completing the details, click 'Submit'. A confirmation window will appear; verify the information before clicking 'Confirm' to save the repurchase. The original transaction status will update to 'Repurchased'.

Partial Repurchases:

An additional transaction record labeled 'Repurchase Surplus' will show remaining shares held by the shareholder.

Impact on Cap Table:

Repurchases returning shares to the authorized share balance reduce fully diluted shares and increase equity ownership percentages.

Repurchases returning shares to their original plan do not affect fully diluted shares; shares move from Shareholder to Available for Grant.

Repurchases are visible on the Participant Portal's Dashboard and Share Transaction screens.